Immigration · Primary-source case analysis

Costello: Later Denaturalization Did Not Turn Citizen-Era Convictions Into Alien-Era Convictions

By Aneeta Mishra and Timothy Chan

Published August 12, 2026

Costello v. Immigration and Naturalization Service involved a naturalized citizen convicted of two tax-evasion offenses, later denaturalized for willful misrepresentation, and then charged as deportable based on those earlier convictions.

Both convictions occurred while Costello was a citizen

Costello naturalized in 1925 and was convicted of separate tax-evasion offenses in 1954. His citizenship was revoked years later in a distinct denaturalization case.

The deportation charge required convictions of an alien

Former section 241(a)(4) applied to an alien convicted of two crimes involving moral turpitude after entry. The Court read that language to require alien status when the convictions occurred.

Denaturalization did not relate back for this purpose

Although the denaturalization statute treated revocation as effective from the original naturalization date for specified purposes, the Court refused to transform citizen-era convictions into alien-era convictions under the general deportation provision.

Current cases require present statutory and categorical analysis

The Court reversed the deportation order under the 1952 Act. Modern cases must examine current INA grounds, the conviction records, citizenship history, effect of denaturalization, retroactivity, and controlling categorical-approach precedent.

Key takeaways

• Build a dated chronology of entry, naturalization, convictions, and denaturalization.
• Match each charged ground to the person’s legal status at the relevant statutory event.
• Obtain certified conviction records and analyze the current categorical framework.
• Do not assume that every consequence of denaturalization relates back automatically.